Cedula 2026: How to Get a Community Tax Certificate
Quick answer
A cedula costs PHP 5 plus PHP 1 for every PHP 1,000 of income, with the extra part capped at PHP 5,000. It is the Community Tax Certificate (CTC), a yearly local tax receipt set by the Local Government Code. Get it at your city or municipal treasurer's office, or from your barangay treasurer. Pay by the last day of February, or 24% yearly interest is added.
What are the requirements?
- One valid ID.
- Your income for the year, such as your payslip or BIR Form 2316, so the office can compute the tax.
How much does it cost?
| Item | Amount | Notes |
|---|---|---|
| Basic community tax | PHP 5 | Individuals 18 and older who work, run a business, own property worth PHP 1,000 or more, or must file an ITR |
| Additional tax | PHP 1 per PHP 1,000 of income | Capped at PHP 5,000 |
| Cedula for a person not liable to the tax | PHP 1 | Section 162, RA 7160 |
| Late payment | 24% interest a year | Counted from the due date (end of February) |
Example: someone earning PHP 240,000 a year pays PHP 5 + PHP 240 = PHP 245.
How is the cedula computed?
Section 157 of the Local Government Code (RA 7160) sets the formula for individuals:
- Basic tax: PHP 5.
- Additional tax: PHP 1 for every PHP 1,000 of income, whether from business, a profession or property. This part can never go above PHP 5,000.
- Total: basic tax + additional tax.
So the most an individual can pay, before any late interest, is PHP 5,005. Married couples: the additional tax is based on the total property and earnings of both spouses.
| Yearly income | Basic tax | Additional tax | Total |
|---|---|---|---|
| PHP 120,000 | PHP 5 | PHP 120 | PHP 125 |
| PHP 240,000 | PHP 5 | PHP 240 | PHP 245 |
| PHP 500,000 | PHP 5 | PHP 500 | PHP 505 |
| PHP 5,000,000 | PHP 5 | PHP 5,000 | PHP 5,005 |
| PHP 8,000,000 | PHP 5 | PHP 5,000 (the cap) | PHP 5,005 |
Late payment: the tax is due by the last day of February. After that, Section 161 adds interest of 24% a year on the unpaid amount, from the due date until you pay. Example: PHP 245 paid 3 months late adds 245 × 24% × 3/12 = PHP 14.70, so you pay PHP 259.70. Your treasurer's office computes the exact interest.
How do you apply, step by step?
Walk-in
1. Go to your city or municipal treasurer's office, or to your barangay treasurer
2. Fill out the form with your personal details and income
3. Pay the computed amount
4. Sign the cedula and put your thumbprint on it
5. Keep it for the rest of the year
Where do you apply?
At the treasurer's office of the city or municipality where you live, or at your barangay hall. The law says you pay in your place of residence.
What are the common problems and how do you fix them?
Paid after February
Interest of 24% a year is added from the due date.
Office asks for income proof
Bring your latest payslip or BIR Form 2316.
Lost cedula
Ask the issuing office for a copy, or get a new one.
Your barangay has no cedula forms
Go to the city or municipal treasurer's office.
Frequently asked questions
How much is a cedula in 2026?
PHP 5, plus PHP 1 for every PHP 1,000 of income. The extra part never goes above PHP 5,000.
How do I compute my cedula?
Divide your yearly income by 1,000 to get the additional tax in pesos, cap it at PHP 5,000, then add the PHP 5 basic tax. For PHP 300,000 a year: PHP 300 + PHP 5 = PHP 305.
What is the maximum cedula for an individual?
PHP 5,005: the PHP 5 basic tax plus the PHP 5,000 cap on the additional tax. Late interest, if any, comes on top.
Who has to pay the community tax?
Residents aged 18 and over who fit any of these:
- worked for at least 30 straight working days in the year;
- run a business or practice a profession;
- own real property worth PHP 1,000 or more; or
- must file an income tax return.
When is the cedula due?
By the last day of February. After that, interest of 24% a year is added.
What is the cedula used for?
Offices can ask to see it when you notarize a document, receive a license, certificate or permit, or pay taxes and fees.
Do I need a cedula to register as a voter?
No. The law says the cedula cannot be required for voter registration.
Can married couples get one cedula?
Each spouse gets their own, but the additional tax is based on the couple's total property and earnings.
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